Results 41 to 50 of about 2,691,146 (279)
Designing a Work-Friendly Tax System [PDF]
[Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
core +1 more source
Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]
Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
doaj
Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan
The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj +1 more source
Compliance with income tax administration among micro, small and medium enterprises in Ghana
In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy.
Charles Peprah +2 more
doaj +1 more source
Specificity of formation of the tax base on corporate income tax in construction
The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
doaj +1 more source
The Case against a Tennessee Income Tax [PDF]
On November 2 the Tennessee legislature will convene a special session to debate reform of the state tax system. The center of the controversy is whether Tennessee should adopt a personal income tax, as proposed by Gov.
Richard K. Vedder, Stephen Moore
core
The Rise of Working Mothers and the 1975 Earned Income Tax Credit
The rise of working mothers radically changed the US economy and the role of women in society. In one of the first studies of the 1975 introduction of the Earned Income Tax Credit, I find that this program increased maternal employment by 6 percent ...
J. Bastian
semanticscholar +1 more source
To the Editor: —The determination of Congress to adopt the income tax as a source of revenue, calls for some remarks on its application to practitioners of medicine. It is to be noted that there are no exemptions in the bill in favor of certain methods of earning a living, but that all incomes, no matter how created, are lumped together. Justice would
openaire +1 more source
An Analysis of the “Buffett Rule” [PDF]
[Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core +3 more sources
Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]
In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
doaj

